Upon the Rock FY2018 filing

Tax-deductible

La Veta, CO501(c)(3)ReligionEIN 84-1291898

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Provide a christian camp for teaching the gospel of jesus christ

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
$56K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2018 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 7
filings with a surplus
Average surplus $24K a year · 8% of revenue · last 7 filings
Fine: a surplus in 5 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$56K
to officers and key staff · 23% of spending
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
Cash reserves
19 mo
of spending, in cash
Looks good: 18.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$70K
10% of total assets
Looks good: liabilities are 10% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$282K
Spent
$241K
To programs
74%
Net assets
$657K
By yearFY2018–FY2024
Revenue
$282K
FY2018
Revenue by fiscal year
FY2018$282K
FY2019$278K
FY2020$232K
FY2021$283K
FY2022$317K
FY2023$399K
FY2024$337K
Expenses
$241K
FY2018
Expenses by fiscal year
FY2018$241K
FY2019$205K
FY2020$179K
FY2021$268K
FY2022$319K
FY2023$342K
FY2024$403K
Net assets
$657K
FY2018
Net assets by fiscal year
FY2018$657K
FY2019$730K
FY2020$783K
FY2021$798K
FY2022$795K
FY2023$853K
FY2024$786K

From the FY2018 Form 990 · see the original

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You’re viewing the FY2018 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1996.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $178K Management & general 16% · $39K Fundraising 10% · $23K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $56K paid to officers and key staff.

Part VII, Section A · reportable compensation
President/Tr
$28,617Pt VII · Sec A
Secretary/Tr
$27,720Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Mark D Brunner’s $41K as President/Tr is at the 42nd percentile of top reported officer pay among 2133 $100K–1M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020FY2019
Mark D Brunner$41,400$41,878$33,665$20,467$8,612$28,617
Kimberly a Brunner$27,720$27,720$27,720$27,720$27,720$27,720

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers a Christian camp to teach the Gospel of Jesus Christ.

Provided by the organization

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1 program service account for $72K of program spending, described in the organization's own filed words · FY2018.
01

Allowing individuals the opportunity and location to enrich, renew and build a stronger relationship with jesus christ

$72Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2018 990, line by line.

1The main four
Money inPt VIII
$282K
Ln 12
Gifts and grantsLn 1h$205K
Fees for servicesLn 2g$49K
Other incomeLn 4–11$28K
Money outPt IX
$241K
Ln 25
Programscol B$178K
Managementcol C$39K
Fundraisingcol D$23K
Owns and owesPt X
$657K
net assets · Ln 32
Cash and savingsLn 1–2$374K
Total assetsLn 16$727K
LiabilitiesLn 26$70K
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$205K
Fees for servicesLn 2g$49K
Investment incomeLn 3$560
Other incomeLn 4–11$28K
Total revenueLn 12$282K
Assets in detailPt X, end of year
CashLn 1$9K
SavingsLn 2$365K
Cash and savings togetherLn 1–2$374K
Land, buildings, equipmentLn 10c$353K
Other assetsLn 15$240
Total assetsLn 16$727K
LiabilitiesLn 26$70K
Net assetsLn 32$657K
OperationsPt I, VI
EmployeesI 56
VolunteersI 6112
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY18End FY18
Cash and savingsLn 1–2$340K$374K
Land, buildings, equipmentLn 10c$344K$353K
Total assetsLn 16$684K$727K
LiabilitiesLn 26$68K$70K
Net assetsLn 32$615K$657K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$93K$56K$28K$9K
Accounting feesLn 11c$3K$3K
Office expensesLn 13$3K$2K$875$292
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$33K$33K
InsuranceLn 23$13K$7K$4K$2K
Other expenses (24a–d)Ln 24$91K$79K$4K$9K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$241K$178K$39K$23K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $337K$403K−$66K$786K 990 PDF
FY2023 $399K$342K$57K$853K 990 PDF
FY2022 $317K$319K−$3K$795K 990 PDF
FY2021 $283K$268K$15K$798K 990 PDF
FY2020 $232K$179K$53K$783K 990 PDF
FY2019 $278K$205K$73K$730K 990 PDF
FY2018 Viewing $282K$241K$41K$657K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2018 990 (4 parts)
Part VIII · Statement of revenue $282,385 across 6 lines filed
VIII-1f All other contributions, gifts and grants$205,141
VIII-1h Total contributions, gifts and grants$205,141
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $48,746$48,746
VIII-3 Investment incomeRelated to mission $560$560
VIII-8 Net income from fundraising events$27,938
VIII-12 Total revenueRelated to mission $49,306$282,385
Part IX · Statement of functional expenses $240,933 across 8 lines filed
IX-7 Other salaries and wagesPrograms $55,624 · Management $27,812 · Fundraising $9,271$92,707
IX-11c Accounting feesManagement $3,185$3,185
IX-13 Office expensesPrograms $1,750 · Management $875 · Fundraising $292$2,917
IX-20 InterestPrograms $1,885$1,885
IX-22 Depreciation, depletion and amortizationPrograms $33,104$33,104
IX-23 InsurancePrograms $6,960 · Management $3,796 · Fundraising $1,898$12,654
IX-24 Other expenses (24a–d)Programs $79,115 · Management $3,611 · Fundraising $8,558$91,284
IX-24e All other expensesFundraising $3,197$3,197
IX-25 Total functional expensesPrograms $178,438 · Management $39,279 · Fundraising $23,216$240,933
Part X · Balance sheet $726,685 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $57,545$8,696
X-2 Savings and temporary cash investmentsStart of year $282,271$364,827
X-10c Land, buildings and equipment, netStart of year $343,569$352,922
X-15 Other assetsStart of year $240$240
X-16 Total assetsStart of year $683,625$726,685
X-25 Other liabilitiesStart of year $68,470$70,078
X-26 Total liabilitiesStart of year $68,470$70,078
X-32 Total net assets or fund balancesStart of year $615,155$656,607
X-33 Total liabilities and net assetsStart of year $683,625$726,685
Part XI · Reconciliation of net assets $656,607 net assets at year end
XI-1 Total revenue$282,385
XI-2 Total expenses$240,933
XI-3 Revenue less expenses$41,452
XI-4 Net assets at start of year$615,155
XI-10 Net assets at end of year$656,607

Form 990 e-file (XML) FY2018 from the IRS · Classification, formation year and address from the IRS Business Master File

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